With the high jobless rate and some new government programs, many working families who weren’t eligible for tax benefits in the past may now qualify. And even if you aren’t in need, a friend or family member may be.

The Earned Income Tax Credit (EITC) is a federal tax benefit for those with low to moderate incomes – essentially a tax break for working individuals and families.

When you file your 2009 Income Tax Return, you must also file Form EIC with your Form 1040 or 1040A.

Workers who earned too little to be required to file a tax return must file a return to get the money they’ve earned. Even if you don’t owe income taxes, you can receive tax credits.

Single and married people who worked full or part time in 2009 may be eligible for the EIC, depending on their income and number of “qualifying” children. The 2009 eligibility rates and allowed credits are as follows:

• Workers who were raising one child in their home and had income of less than $35,463 (or $40,463 for married workers) in 2009 can get an EIC of up to $3,043.

• Workers who were raising two children in their home and had income of less than $40,295 (or $45,295 for married workers) in 2009 can get an EIC of up to $5,028.

• Workers who were raising three or more children in their home and had income of less than $43,279 (or $48,279 for married workers) in 2009 can get an EIC up to $5,657.

• Workers with investment income exceeding $3,100 in 2009 may not claim the EIC.

• Workers not raising children who earned less than about $13,400 also can qualify for up to $457.

• Foster parents, grandparents raising grandchildren, people serving in the military and parents of children with disabilities may not realize they can qualify or that special rules apply to them.

A “qualifying child” for the EITC is defined as:

• Son, daughter, stepchildren, grandchildren and adopted children.

• Brothers, sisters, stepbrothers or stepsisters, as well as descendants of such relatives.

• Foster children who are placed with the worker by an authorized government or private placement agency.

Qualifying children must live with the worker for more than half of the year. The child must be under age 19 or under 24 if they are full-time students. Children of any age who have total and permanent disabilities also may qualify. Valid Social Security numbers (issued before Dec. 31, 2009) are required for qualifying children.

Child Tax Credit

The Child Tax Credit (CTC) is a federal tax credit worth up to $1,000 in 2009 for each qualifying child under age 17 claimed on the worker’s tax return.

To be eligible for the CTC refund, a single or married worker must have a qualifying child under age 17, taxable earned income above $3,000, and either a Social Security Number (SSN) or an Individual Taxpayer Identification Number (ITIN).

A “qualifying child” for the CTC is defined as:

• Son, daughter, stepchildren, grandchildren and adopted children.

• Brothers, sisters, stepbrothers, or stepsisters – as well as descendants of such relatives.

• Foster children who are placed with the worker by an authorized government or private placement agency.

• A child claimed for the CTC must have been under age 17 at the end of 2009.

• The child must live with the worker for more than half of the year in the United States and must be either a citizen or resident immigrant.

• The child must have either a valid SSN or an ITIN.

• The child may not be claimed for the CTC if they provide more than one-half of their own support.

To receive the CTC, you must file a federal income tax return on Form 1040 or 1040A, but not 1040EZ.